Discretionary trust distributions : the essential practitioners' manual post-Bamford / John Gaal.
Discretionary trust distributions : the essential practitioners' manual post-Bamford / John Gaal.
Discretionary trust distributions : the essential practitioners' manual post-Bamford / John Gaal.
About this item
Full title
Author / Creator
Publisher
Sydney : Tax Institute, 2013.
Sydney Tax Institute, 2013.
Date
2013.
Call Numbers
HQ 2013/5985
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
vi, 280 pages ; 24 cm.
Content type
text
Media type
unmediated
Carrier type
volume
Contents
Introduction -- Recent developments -- What does the trust deed say? -- Division 6 and discretionary trusts -- CGT an discretionary trusts -- Particular kinds of trust -- Income considerations -- Beneficiary considerations -- Making the distribution -- The 2011 streaming amendments law: summary, exa...
Publication information
Publisher
Sydney : Tax Institute, 2013.
Sydney Tax Institute, 2013.
Edition
3rd edition.
Place of Publication
New South Wales
Date Published
2013.
2013.
Subjects
Subject Keywords
- Australian
More information
Scope and Contents
Summary
"The way income tax and CGT impact on distributions by discretionary trusts is becoming increasingly complex. The High Court's decision in the Bamford case resolved some issues, and legislative amendments that became law in 2011 dealth with the streaming of capital gains and franked distributions. A number of issues are the subject of ATO rulings....
Alternative Titles
Full title
Discretionary trust distributions : the essential practitioners' manual post-Bamford / John Gaal.
Spine title
Discretionary trust distributions 2013.
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
Previous edition : 2012.
"TaxCounsel".
Includes index.
Contextual Information
Date Copyright
©2013.
Identifiers
Primary Identifiers
Call Numbers
HQ 2013/5985
Record Identifier
74VKMK23J7wd
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VKMK23J7wd
Other Identifiers
ISBN
9780987300003 (paperback)
DDC
346.94059
MMS ID
991021167339702626
